Sec. 21.5. (a) This section applies to reports, records, and contributions submitted after December 31, 2011, under this chapter, IC 33-38-7 , and IC 33-38-8 . (b) An employer shall submit through the use of electronic funds transfer: (1) employer payments made to fund the retirement, disability, and survivor benefits described in this chapter, IC 33-38-7 , and IC 33-38-8 ; and (2) contributions paid by or on behalf of a participant under section 21 of this chapter, IC 33-38-7-10 , or IC 33-38-8-11 . (c) An employer shall submit in a uniform format through a secure connection over the Internet or through other electronic means specified by the board the reports and records required by the board under this chapter, IC 33-38-7 , or IC 33-38-8 . (d) The board shall establish by rule the due dates for all reports, records, and contributions required under this chapter, IC 33-38-7 , or IC 33-38-8 .
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